https://www.taxtmi.com/article/detailed?id=14997 MOOWR under Section 65 provides interest-free deferment of Basic Customs Duty, IGST and cesses until domestic clearance, full duty waiver on exported goods, perpetual licences, and no mandatory export obligations; courts have expanded eligibility while limiting depreciation on DTA clearance, and a Finance Bill amendment permitting governmental exclusion of goods/processes by notification creates regulatory uncertainty that businesses must monitor and mitigate through advance rulings, policy tracking, and strengthened compliance protocols. en-us Sat, 23 Aug 2025 08:32:08 +0530 Sat, 23 Aug 2025 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14997 MOOWR under Section 65 provides interest-free deferment of Basic Customs Duty, IGST and cesses until domestic clearance, full duty waiver on exported goods, perpetual licences, and no mandatory export obligations; courts have expanded eligibility while limiting depreciation on DTA clearance, and a Finance Bill amendment permitting governmental exclusion of goods/processes by notification creates regulatory uncertainty that businesses must monitor and mitigate through advance rulings, policy tracking, and strengthened compliance protocols. Articles Customs - Import - Export - SEZ Sat, 23 Aug 2025 08:32:08 +0530 https://www.taxtmi.com/article/detailed?id=14997